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TMI Blog2016 (8) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority rejected the report given by the Chartered Engineer appointed by the department. The foreignsic test done also categorically stated that there is no tempering with any label of the machines. Inspite of all these facts the lower authority went ahead and did some search in internet and fixed the value for imported goods. The importer did not accept the enhanced value of imported printing machines. It is an admitted fact that they have been contesting the valuation. The payment of duty and clearance of goods on enhanced value in order to avoid delay and demurrage cannot be held against the importer. - Decided in favor of assessee. - Customs Appeal No. 487 of 2011 - Final Order No. 52670/2016 - Dated:- 29-7-2016 - Dr. Sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Imported Goods) Rules, 2007. The reliance placed on an alert issued in 2008 by DRI and certain informations taken from private commercial portals in internet cannot be a legal basis for arriving at the value. 3. Ld. DR supported the findings of the lower authority and stated that the exact year of manufacture of three machines were not available. Based on DRI alert and also certain information available in the internet, the original authority fixed the value in terms of Rule 9 of the Valuation Rules. 4. Heard both the sides and perused the records. 5. We have carefully considered the allegation made in the show cause notice and the findings of the original authority. In fact, the original authority in his finding simply recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineer appointed by the department. The foreignsic test done also categorically stated that there is no tempering with any label of the machines. Inspite of all these facts the lower authority went ahead and did some search in internet and fixed the value for imported goods. We are not able to appreciate the legality of such decision. The Tribunal in Commissioner vs. B.C. Trading Company 2008 (223) ELT A133 (S.C.), in Commissioner of Customs vs. P.J. Network- 2012 (277) ELT 104 (Tri. Del.) and in Arrow Coated Products Ltd. vs. CC, Delhi 2008 (231) ELT 633 (Tri. Del.) held that value cannot be enhanced based on information taken from internet. There should be a clear finding about contemporaneous imports of identical or similar goods of com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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